UNION COUNTY TRUST CO. v. MARTIN, N.J., Judgment, Law, casemine.com

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Attorney(S)

For the prosecutor-appellant, Whittemore McLean and Sigurd A. Emerson. For the defendant-respondent, David T. Wilentz and William A. Moore. For New Jersey College for Women, Russell E. Watson.

Judges

PER CURIAM.

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IN THE MATTER OF THE TRANSFER INHERITANCE TAXES IN THE ESTATE OF ELIZABETHRODMAN VOORHEES, DECEASED.UNION COUNTY TRUST COMPANY, SUCCESSOR EXECUTOR OF THE ESTATE OF ELIZABETHRODMAN VOORHEES, DECEASED, PROSECUTOR-APPELLANT, v. J.H. THAYER MARTIN,STATE TAX COMMISSIONER, DEFENDANT-RESPONDENT.

PER CURIAM.

The appeal in this case is from an affirmance in the Supreme Court of a decree of Vice-Ordinary Buchanan affirming a transfer tax assessment, In re Voorhees, 123 N.J. Eq. 142 . After a careful examination of the record and the briefs of counsel, we conclude that the determinations of the learned vice-ordinary as applied to the facts in this case are in accordance with the law of this state.

The judgment under review will be affirmed.

For affirmance — THE CHIEF JUSTICE, TRENCHARD, BODINE, HEHER, PERSKIE, HETFIELD, DEAR, WELLS, RAFFERTY, HAGUE, JJ. 10.

For reversal — None.

UNION COUNTY TRUST CO. v. MARTIN

IN THE MATTER OF THE TRANSFER INHERITANCE TAXES IN THE ESTATE OF ELIZABETHRODMAN VOORHEES, DECEASED.UNION COUNTY TRUST COMPANY, SUCCESSOR EXECUTOR OF THE ESTATE OF ELIZABETHRODMAN VOORHEES, DECEASED, PROSECUTOR-APPELLANT, v. J.H. THAYER MARTIN,STATE TAX COMMISSIONER, DEFENDANT-RESPONDENT.

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